Sustainability reporting as a tool for corporate social responsibility

Mariya Shygun; Kostiantyn Bezverkhyi

doi:10.29333/ejosdr/17274

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Mariya Shygun ¹ ^* , Kostiantyn Bezverkhyi ²

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¹ Kyiv National Economic University named after Vadym Hetman, Kyiv, UKRAINE² State University of Trade and Economics, Kyiv, UKRAINE^* Corresponding Author

Abstract

Sustainability reporting is an important aspect of corporate social responsibility (CSR), enabling companies to demonstrate their commitment to issues beyond financial performance and profit. The purpose of this study is to analyse business development sustainability reporting and justify its use as an effective CSR tool. During the study, the theoretical foundations of corporate reporting were further developed by clarifying the thesaurus on accounting and reporting. The refinement of the terminology framework was complemented by the justification of updated classification criteria and types of corporate reporting in the context of sustainability requirements. The classification criteria and types of corporate reporting were justified by the following: (1) the type of indicators (financial or non-financial), (2) the standard of non-financial reporting, (3) the areas of disclosure (management, environmental, social or financial), and (4) the type of non-financial disclosure (sustainability information as part of the annual report or a separate sustainability report).

Keywords

non-financial reporting
sustainability reporting
ESG reporting
integrated reporting
corporate social responsibility
sustainable development

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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Article Type: Research Article

EUR J SUSTAIN DEV RES, Volume 10, Issue 1, 2026, Article No: em0337

https://doi.org/10.29333/ejosdr/17274

Publication date: 01 Jan 2026

Online publication date: 14 Oct 2025

Article Views: 16

Article Downloads: 11

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How to cite this article

APA

Shygun, M., & Bezverkhyi, K. (2026). Sustainability reporting as a tool for corporate social responsibility. European Journal of Sustainable Development Research, 10(1), em0337. https://doi.org/10.29333/ejosdr/17274

Vancouver

Shygun M, Bezverkhyi K. Sustainability reporting as a tool for corporate social responsibility. EUR J SUSTAIN DEV RES. 2026;10(1):em0337. https://doi.org/10.29333/ejosdr/17274

AMA

Shygun M, Bezverkhyi K. Sustainability reporting as a tool for corporate social responsibility. EUR J SUSTAIN DEV RES. 2026;10(1), em0337. https://doi.org/10.29333/ejosdr/17274

Chicago

Shygun, Mariya, and Kostiantyn Bezverkhyi. "Sustainability reporting as a tool for corporate social responsibility". European Journal of Sustainable Development Research 2026 10 no. 1 (2026): em0337. https://doi.org/10.29333/ejosdr/17274

Harvard

Shygun, M., and Bezverkhyi, K. (2026). Sustainability reporting as a tool for corporate social responsibility. European Journal of Sustainable Development Research, 10(1), em0337. https://doi.org/10.29333/ejosdr/17274

MLA

Shygun, Mariya et al. "Sustainability reporting as a tool for corporate social responsibility". European Journal of Sustainable Development Research, vol. 10, no. 1, 2026, em0337. https://doi.org/10.29333/ejosdr/17274